Legal Opinion
Pozgar v. Commissioner
United States Tax Court
Decided October 7, 1980No. Docket No. 12613-78Unpublished
1Opinion of the Court
GEORGE DANIEL POZGAR AND NINA M. POZGAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pozgar v. Commissioner
Docket No. 12613-78.
United States Tax Court
T.C. Memo 1980-451; 1980 Tax Ct. Memo LEXIS 137; 41 T.C.M. (CCH) 149; T.C.M. (RIA) 80451;
October 7, 1980, Filed
George Daniel Pozgar and Nina M. Pozgar, pro se.
Adeline Malone, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, 1 and Rules 180 and…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Heiner v. DonnanSupreme Court of the United States · 1932
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
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